工业企业在途材料的帐务处理●王海涛某工业企业于１９９７年６月份购进一批圆钢，增值税专用发票共注明价款２５万元，税金４２５万元，并支付运费１万元货款及运费已由银行付讫，但由于种种原因该批圆钢尚未到达企业，该企业不知道怎样进行帐务处理？根据国家税务总局... Industrial enterprises in transit materials accounting treatment ● Wang Haitao an industrial enterprise in June 1997 to buy a number of round steel, a total of special VAT invoice price of 250,000 yuan, taxes 42,500 yuan, and pay the freight 10,000 yuan Payment and shipping costs have been paid by the bank, but due to various reasons the batch has not yet reached the business, the company does not know how to carry out accounting treatment? According to the State Administration of Taxation ...